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Les traces de subjectivité dans les rapports d'entreprise

Kumps, Lara
(2023)

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Details

Supervisors
François, Thomas
Faculty
Faculté de philosophie, arts et lettres
Degree label
Master [120] en communication multilingue, à finalité spécialisée: langues des affaires
Abstract
enThis paper analyses the presence of subjectivity in annual reports of French-speaking companies. The aim of these documents is to convince the readers to support the company both personally and financially. However, this kind of reports is subject to many rules and regulations that ask them to be as objective as possible in order to allow the readers to build their own opinions and compare companies. This thesis therefore studies both financial and ESG reports from ten different companies belonging to five different industries. Diverse marks of subjectivity will be analysed, such as adjectives, adverbs, pronouns, and verbs. The essay argues that companies tend to use different practices despite presenting similarities in their rates of marks of subjectivity. Some of them are also used more often than others.